Reclaim of Statutory Sick Pay by Employers
Under certain circumstances employers used to be able to reclaim all or part of the Statutory Sick Pay (SSP) that they had paid to their employees.
Unfortunately this changed from 6th April 2014 and employers can no longer reclaim any of the SSP they have paid out.
Employers are still able to reclaim SSP still owing from years before 2014/15, under the old rules (ie SSP could be reclaimed if it was more than 13% of the employers Class 1 National Insurance in the tax month when the SSP was paid).
How to reclaim for previous years
If you were reporting payroll information in real time (RTI), include the amount you’re reclaiming in an Employer Payment Summary (EPS). Otherwise, you should complete and return an SP32 form to HM Revenue and Customs (HMRC).